ANNUAL COMPLAINCES REQUIRED FOR PRIVATE LIMITED COMPANIES UNDER COMPANIES ACT, 2013

ANNUAL COMPLIANCES REQUIRED FOR PRIVATE COMPANIES UNDER COMPANIES ACT, 2013

 

1.    BOARD MEETINGS

 

S.no	Particulars	Due dates
1	1st Board Meeting	first Board Meeting should be held within 30 days from the date of incorporation.
2	Subsequent Board Meetings	Minimum 4 Board meeting should be held in a calendar year, there should not be more than 120 days between two consecutive meetings.   *for One Person Companies, Small Companies, are required to hold only two Board meetings in each of half of the calendar year and with the minimum gap of 90 days.

 

2.    ANNUAL GENERAL MEETINGS

 

S.no	Particulars	Due dates
1	1ST Annual General Meeting	Within 9 months from the date of closure of 1st financial year
2	2nd and subsequent Annual General Meeting	Within 6 months from the date of closure of financial year

*gap Between 2 consecutive AGMs shall not be more than 15 months.

*for One Person Company no need to hold Annual General Meeting.

 

3.    DISCLOSURE OF INTEREST AND DECLARATION BY THE DIRECTORS

 

S.no	Particulars	Due dates
1	Disclosure of interest	First Board Meeting in every financial year the director should disclose his interest in MBP-1   If any changes in his interest the director should disclose the such changes in first Board Meeting after such change.
2	Declaration	First Board Meeting in every financial year the director should disclose declaration in form DIR-8.

 

4.    APPOINTMENT OF STATUTORY AUDITOR

 

S.no	Particulars	Due dates
1	Appointment of 1st statutory auditor	1st auditor should be appointed within 30 days from the date of incorporation
2	Appointment of subsequent auditor	Subsequent Appointment shall be made in the AGM for 5 years.
3	Filing of form ADT-1	The form for appointment of auditor should be done within 15 days from the date of appointment

 

5.    ANNUL FILING

 

S.no	Particulars	Due dates
1	Form AOC-4  -filing of financials	Within 30 days from the date of Annual General Meeting
2	Form MGT_7- Annual Return	Within 60 days from the date of Annual General Meeting
3	DIR-3 – KYC_ Director KYC	Within 30th September

 

6.    OTHER FILINGS

 

S.no	Particulars	Due dates
1	E-Form MSME-I	Every Company having outstanding payments dues to micro and small enterprises and in case the payment of the same is pending beyond 45 days, then the Company has to furnish details as per the following timeline:   For April to September by 31st October For October to March by 30th April
2	E-Form DPT-3*	All the Company having any outstanding loan/amount as on 31st March of every financial year has to furnish details and bifurcation of such outstanding amount irrespective of the fact whether such amount is falling under the definition of deposit or not by 30th June
3	Maintenance of Statutory Registers	A company is required to mandatorily maintain various registers like Minutes of Board Meeting, Minutes of AGM, Minutes of debenture holder meetings, Register of Charges, Register of Share Certificates, Register of Members etc.

 

EVENT BASED ROC COMPLIANCE FOR PRIVATE LIMITED COMPANIES

 

The Private Limited Companies needs to file certain forms with ROC for inform the ROC about the internal changes in the company.

 

S.no	Particulars	Name of the form	Due date
1	Change in the Director	Form DIR-12	Within 30 days from the date of such change
2	Change in Authorized Share Capital	Form SH-7	Within 30 days from the date of such change
3	Return of Allotment	Form PAS-3	within 15 days of making the allotment of shares
4	Creation and Modification of Charge	Form CHG-1	Company is required to file E-Form CHG-1 within 30 days of Creation or Modification of Charge
5	Registration of Satisfaction of Charge	Form CHG-4	within 30 days of Satisfaction of charge
6	Appointment of Statutory Auditor	Form ADT-1	within 15 days of appointment of Statutory Auditor
7	Resignation of Statutory Auditor	ADT-3	within 30 days of Resignation of Auditor
8	Shifting of Registered Office within the same city, town or village without change in the jurisdiction of ROC	INC-22	Within 30 days from the date of such change
9	Filing of Resolutions and Agreements with ROC	MGT-14	Within 30 days from the date of meeting
10	Additional place other than the registered office where the books of accounts and statutory registers are being kept	AOC-5	within 7 days of passing the Board resolution to inform the ROC of additional place other than the registered office where the books of accounts and statutory registers are kept.
11	Disclosure of Substantial Beneficial Ownership (SBO)	BEN-2	The Company is required to inform the ROC regarding the Substantial Beneficial Owners in E-Form BEN-2
12	Return for Delay in payments to MSMEs	Form MSME	A company is required to inform the ROC for delay in payments to MSMEs beyond 45 days by filing E-Form MSME on a half yearly basis before 30th April and 30th October every year.
13	Return of Deposits with the Company	DPT-3	Company is required to File Return of Deposits and money not considered as deposits in E-Form DPT-3 with the ROC before 30th June for every financial year ending on 31st March